Determinants of value added tax compliance in Thailand

• 主要作者: Sangduang, Ranchida
• 格式: Conference or Workshop Item
• 出版: 2013
• 主题: HJ Public Finance
• 在线阅读: http://repo.uum.edu.my/8728/; http://www.icois2013.uum.edu.my/

The efficiency of Value Added Tax (VAT) procedure and system is important for levy on tax; the willing compliance in paying tax is main issue to improve tax collection. Understanding the factors that involve in VAT compliance. the Revenue Department will increase the proficiency in VAT registrants...